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The aim of this study is to examine the impact of independent commissioners, audit committee expertise, and business size on the scope of sustainability reports and their relationship to the firm's value. The sample of publicly traded companies that are listed on the Indonesia Stock Exchange between 2016 and 2020 is the main subject of the study. Using a purposive selection approach, 40 organizations in total were chosen as research samples. With the use of the Eviews Version 12 program, panel data regression analysis is used in this study. This study demonstrates that the presence of independent commissioners and the degree of competency of the audit committee do not have a substantial impact on the extent of Sustainability Report and the value of the business. The size of the business has no significant influence on the amount of Sustainability Report , but it does have a big effect on the value of the firm. The research findings indicate that the amount of Sustainability Report does not have a moderating influence on the relationship between independent commissioners, audit committee competency, business size, and firm value.
Imansyah et al. (Sat,) studied this question.